The name, occupation and address of each person, and the name and address of each political committee or petition committee, that contributed an aggregate amount of more than $100 in a calendar year on behalf of a candidate or to a political committee or petition committee and the total amount contributed by that person or committee; and
The total amount of other contributions as a single item, but shall specify how those contributions were obtained.
The amount and purpose of each expenditure made in an aggregate amount of more than $100 to a payee, the name or, if applicable, the business name of the payee of the expenditure, and the city, or county if the payee is not located in a city, and state in which the payee is located; and
The total amount of other expenditures as a single item.
Anything of value paid for or contributed by any person shall be listed as both an in-kind contribution and an expenditure by the candidate or committee for whose benefit the payment or contribution was made.
If a political committee makes an expenditure that qualifies as an independent expenditure under ORS 260.005 (Definitions) (10), the listing of the expenditure under this section shall identify any candidates or measures that are the subject of the independent expenditure and state whether the independent expenditure was used to advocate the election, passage or defeat of the candidates or measures.
As used in this section:
Address has the meaning given that term in rules adopted by the Secretary of State.
Contribution and expenditure include a contribution or expenditure to or on behalf of an initiative, referendum or recall petition. [Formerly 260.162; 1981 c.234 §11; 1985 c.732 §5; 1989 c.80 §4; 1989 c.503 §42; 1989 c.1054 §12; 1991 c.258 §1; 1991 c.719 §15; 1993 c.493 §68; 1995 c.1 §20; 1995 c.607 §87; 1999 c.262 §3; 1999 c.814 §1; 1999 c.999 §10; 2001 c.82 §5; 2001 c.965 §59; 2003 c.542 §14; 2005 c.797 §13; 2005 c.809 §§8,16; 2009 c.818 §10; 2013 c.756 §3]